The rumors section in the new PC Gamer magazine says that THQ's Relic studio is working on a new Company of Heroes-related project, in addition to work on another Dawn of War game. This unconfirmed report offers no details on the nature of this continuation of the World War II real-time strategy series. Thanks Kotaku.

My understanding and first hand info from a former Relic employee is that THQ owns the Homeworld IP (bought from Vivendi in 2007). So just because THQ owns the IP and the Relic studio, doesn't mean that Relic would do the third game. But as someone mentioned, it has been alluded to. Either way, it wouldnt be Relics decision but THQ's.